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A company has requested clarification regarding the taxable base for the purchase and sale of greenhouse gas emission allowances. The DGT clarifies that the recipient is the taxable person and provides details on how to calculate the taxable base.
Cuestión planteada Importes a incluir en la base imponible por la venta de los derechos de emisión tanto a participadas como a entidades terceras.
La transmisión de derechos de emisión se considera una prestación de servicios. En estas operaciones, el sujeto pasivo es el destinatario de la prestación, de acuerdo con el artículo 84.2.2º de la Ley del IVA. La base imponible se constituye por el precio de adquisición de los derechos, las comisiones, los costes incurridos en la venta y el margen comercial aplicado.
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